Walmart is offering a current generation Apple iPod Nano 16GB with a bonus accessory kit for only $139.  The iPod alone retails for $149.  There are two different bundles you can choose from.

The redesigned, ultraportable iPod nano now has a larger, 2.5″ Multi-Touch display. Play your favorite songs, browse music by genre, or listen to Genius playlists and FM radio. Or watch movies and widescreen videos on the bigger screen. A perfect workout partner, iPod nano tracks your steps, your runs, and burned calories and syncs to the Nike+ website to challenge friends. And with built-in Bluetooth technology, you can wirelessly connect to speakers, headphones, or car stereos.